Austral Group Cash Flow Statement

Financials in millions PEN. Fiscal year is January - December.

Millions PEN. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Net Income	59.1	113.04	-114.04	125.46	128.71
Depreciation & Amortization	82.51	81.89	82.38	77.84	75.25
Loss (Gain) From Sale of Assets	0.34	-	-	0.3	0.34
Asset Writedown & Restructuring Costs	0.09	1.18	2.34	11.98	-0.56
Provision & Write-off of Bad Debts	-	0.04	-	-	0.17
Other Operating Activities	-90.22	9.3	-79.08	-146.65	16.59
Change in Accounts Receivable	-13.22	3.1	-54.61	10.43	-9.65
Change in Inventory	72.89	-153.56	27.63	86.09	-86.19
Change in Accounts Payable	24.48	105.97	-20.35	61.36	123.58
Change in Other Net Operating Assets	-0.09	0.01	-0.09	0.04	-0.02
Operating Cash Flow	135.88	160.97	-155.81	226.85	248.22
Operating Cash Flow Growth	-15.59%	-	-	-8.61%	170.50%
Capital Expenditures	-127.75	-64.99	-86.52	-103.08	-59.53
Sale of Property, Plant & Equipment	0.28	0.62	6.62	0.81	0.5
Sale (Purchase) of Intangibles	-7.07	-	-0.02	-0.02	-0.22
Investment in Securities	-	-	-0.36	-	-
Investing Cash Flow	-134.54	-64.37	-80.28	-102.29	-59.25
Long-Term Debt Issued	650.02	320.45	360.16	345.71	144.06
Long-Term Debt Repaid	-510.64	-430.19	-148.86	-381.73	-222.75
Net Debt Issued (Repaid)	139.38	-109.74	211.31	-36.02	-78.69
Repurchase of Common Stock	-2.21	-	-	-	-
Common Dividends Paid	-90.65	-	-	-72.52	-98.42
Financing Cash Flow	46.52	-109.74	211.31	-108.54	-177.11
Foreign Exchange Rate Adjustments	-	0.03	0.55	0.92	1.09
Net Cash Flow	47.86	-13.11	-24.24	16.95	12.95
Free Cash Flow	8.13	95.98	-242.33	123.78	188.69
Free Cash Flow Growth	-91.53%	-	-	-34.40%	259.45%
Free Cash Flow Margin	0.88%	12.73%	-69.18%	12.48%	21.28%
Free Cash Flow Per Share	0.03	0.37	-0.94	0.48	0.73
Cash Interest Paid	24.17	33.18	18.57	18.31	16.79
Cash Income Tax Paid	20.55	16.28	17.85	102.36	9.75
Levered Free Cash Flow	28.67	36.02	-191.61	109.29	164.47
Unlevered Free Cash Flow	44.23	54.67	-177.57	119.2	174.03
Change in Working Capital	84.06	-44.48	-47.42	157.92	27.72

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.